New Zealand Acts

PARENTAL LEAVE AND EMPLOYMENT PROTECTION ACT 1987 - SECT 71G

71G Parental tax credit

1 The purpose of this section is to ensure that a person does not receive both a parental leave payment under this Part and a parental tax credit (within the meaning of the Income Tax Act 2007 ) in respect of the same child.

2 A person loses his or her entitlement to a parental leave payment under this Part if the person or his or her spouse or partner has received, or both the person and his or her spouse or partner have received, any payment of parental tax credit in respect of the child.

History: Section 71G: inserted, on 1 July 2002, by section 4(2) of the Parental Leave and Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7).   Section 71G(1): amended, on 1 April 2016, by section 61(1) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).     Section 71G(1): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), pursuant to section ZA 1(1) of the Income Tax Act 2007 (2007 No 97).     Section 71G(1): amended, on 1 July 2006, by section 28(1) of the Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20).     Section 71G(2): replaced, on 1 April 2016, by section 61(2) of the Parental Leave and Employment Protection Amendment Act 2016 (2016 No 8).